1994 (3) TMI 355 - HC - VAT and Sales Tax

Summary

The petitioner, a public transporter, was found to have deviated from the normal route while carrying goods in its truck. The court found that no lapse under section 29-CC of the M.P. General Sales Tax Act occurred. The penalty proceedings initiated based on the route deviation were quashed as they were not legally tenable. The petition was allowed without costs, but does not preclude action under other provisions of the law.